@jsmith65 - That is not correct. There is more criteria in addition to that.
To claim HOH you must be able to claim a Qualifying child as a dependent. See footnote 2 in table 2-1 in Pub 17.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p17#en_US_2017_publink1000170821">https://www.irs.gov/publications/...>
The exception when HOH can be claimed without also claiming the dependent is when the special rules for divorced or separated parents that have lives apart for then last 6 months of the year applies. In that case, if the custodial parent is releasing the child exemption (dependent) to the other parent that did not live with the child, then the custodial parent can still claim HOH, even without claiming the dependent, but the dependent is STILL claimed as a dependent by the other parent. In all other cases, claiming HOH required that the dependent must be claimed.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
